Scottsdale - Financial Statements

CITY OF SCOTTSDALE, ARIZONA

Statement of Net Position


30 June 2020 (in thousands)


	Governmental Activities	Business-type Activities	Total
ASSETS


Cash and Investments	$ 398,005	$ 234,064	$ 632,069
Receivables (net of allowance for uncollectibles)
Property and Other Local Taxes	29,370	15	29,385
Charges for Services	-	20,556	20,556
Fines	10,918	-	10,918
Intergovernmental and Grants	23,292	1,986	25,278
Interest	1,291	960	2,251
Leases	27,976	24,886	52,862
Other	12,348	2,687	15,035
Internal Balances	( 5,219)	5,219	-
Supplies Inventory	1,465	-	1,465
Prepaid Items	-	1,291	1,291
Prepayments	25,664	-	25,664
Pollution Remediation Recoveries	-	49,836	49,836
Restricted Assets
Cash with Fiscal Agent	87,034	27,785	114,819
Customer Advances and Deposits	-	1,108	1,108
Joint Venture Construction Deposits	-	5,103	5,103
Advanced Construction Payments	-	3,156	3,156
Advanced Lease Payments	-	1,167	1,167
Water and Sewer System Replacement	-	42,933	42,933
Revenue Bond Reserve	-	4,692	4,692
Service Concession Arrangements	55,421	-	55,421
Equity in Joint Ventures	1,671	85,279	86,950
Capital Assets Not Being Depreciated/Amortized
Land, Water Rights, and Construction in Progress	3,273,679	168,093	3,441,772
Capital Assets, Net of Accumulated Depreciation/Amortization
Facilities, Infrastructure, and Equipment	1,152,003	1,238,558	2,390,561
Total Assets	5,094,918	1,919,374	7,014,292


DEFERRED OUTFLOWS OF RESOURCES
Deferred Amounts on Refundings	21,277	7,932	29,209
Pension-Related Amounts	70,573	3,424	73,997
OPEB-Related Amounts	347	-	347
Total Deferred Outflows of Resources	$ 92,197	$ 11,356	$ 103,553

(continued)


LIABILITIES
Accounts Payable	$ 21,832	$ 16,032	$ 37,864
Accrued Payroll and Benefits	6,622	893	7,515
Accrued Compensated Absences	50	-	50
Interest Payable	13,937	7,082	21,019
Matured Bonds, Loans, and Other Payables	67,829	20,703	88,532
Due to Other Governments	4,842	-	4,842
Unearned Revenue	22,979	-	22,979
Liabilities Payable from Restricted Assets
Advanced Construction Payments	-	3,156	3,156
Advanced Lease Payments	-	1,167	1,167
Customer Advances & Deposits	2,591	1,108	3,699
Other Liabilities	3,458	-	3,458
Noncurrent Liabilities
Due Within One Year
Accrued Compensated Absences	12,828	1,746	14,574
Bonds, Loans, and Other Payables	69,841	21,773	91,614
Due in More Than One Year
Accrued Compensated Absences	15,118	2,169	17,287
Total Other Postemployment Benefit Liability	2,177	-	2,177
Net Pension Liabilities	320,830	31,189	352,019
Bonds, Loans, and Other Payables	659,779	290,627	950,406
Pollution Remediation Obligation	-	49,836	49,836
Total Noncurrent Liabilities	1,080,573	397,340	1,477,913

Total Liabilities	1,224,713	447,481	1,672,194

DEFERRED INFLOWS OF RESOURCES
Leases	28,655	24,394	53,049
Pension-Related Amounts	14,919	2,156	17,075
OPEB-Related Amounts	657	-	657
Total Deferred Inflows of Resources	44,231	26,550	70,781

NET POSITION
Net Investment in Capital Assets	3,748,249	1,102,183	4,850,432
Restricted
Debt Service	4,671	4,692	9,363
Transportation and Preserve Privilege Tax Activities	68,025	-	68,025
Capital Projects	63,737	-	63,737
Grants	2,725	-	2,725
Special Programs	3,428	-	3,428
Streetlight and Services Districts	73	-	73
Community Facilities Districts	110	-	110
Stadium Facility	2,651	-	2,651
Endowments
Expendable	42	-	42
Nonexpendable	555	-	555
Repair and Replacement	-	42,933	42,933
Joint Venture Construction Deposits	-	5,103	5,103
Unrestricted	23,905	301,788	325,693
Total Net Position	$ 3,918,171	$ 1,456,699	$ 5,374,870

The notes to the financial statements are an integral part of this statement.

CITY OF SCOTTSDALE, ARIZONA

Statement of Activities

For the Fiscal Year Ended 30 June 2020 (in thousands)

Program Revenues


	Expenses	Charges for Services	Operating Grants and Contributions	Capital Grants and Contributions	Governmental Activities	Business-type Activities	Total
FUNCTIONS/PROGRAMS

Governmental Activities
General Government
Mayor and City Council	$ 770	$ 146	$ -	$ -	$( 624)	$-	$( 624)
City Clerk	1,171	227	-	-	( 944)	-	( 944)
City Attorney	6,731	795	-	-	( 5,936)	-	( 5,936)
City Auditor	1,045	210	-	-	( 835)	-	( 835)
City Court	6,047	-	3	-	( 6,044)	-	( 6,044)
City Manager	4,647	373	572	-	( 3,702)	-	( 3,702)
City Treasurer	9,825	3,045	239	-	( 6,541)	-	( 6,541)
Public Works	99,218	1,763	16,993	47,465	( 32,997)	-	( 32,997)
Community and Economic Development	41,946	22,102	1,881	20	( 17,943)	-	( 17,943)
Public Safety	173,352	11,088	21,699	16	( 140,549)	-	( 140,549)
Community Services	64,247	9,908	13,808	2,587	( 37,944)	-	( 37,944)
Administrative Services	19,375	2,815	409	-	( 16,151)	-	( 16,151)
Streetlight and Services Districts	555	617	-	-	62	-	62
Loss on In-Substance Defeasance of Debt	34	-	-	-	( 34)	-	( 34)
Interest on Long-Term Debt	23,928	-	-	-	( 23,928)	-	( 23,928)
Total Governmental Activities	452,891	53,089	55,604	50,088	( 294,110)	-	( 294,110)

Business-type Activities
Water Utility	105,222	119,345	-	16,594	-	30,717	30,717
Sewer Utility	57,847	44,047	-	9,380	-	( 4,420)	( 4,420)
Airport	6,764	5,851	-	657	-	( 256)	( 256)
Solid Waste	23,195	22,650	-	-	-	( 545)	( 545)
Total Business-type Activities	193,028	191,893	-	26,631	-	25,496	25,496

Total Government	$ 645,919	$ 244,982	$ 55,604	$ 76,719	( 294,110)	25,496	( 268,614)


			General Revenues
			Taxes
			Property Taxes		68,591	-	68,591
			Sales and Use Taxes		235,271	128	235,399
			Franchise Taxes		12,616	-	12,616
			Intergovernmental - Unrestricted
			State Shared Sales		26,395	-	26,395
			State Revenue Sharing		33,015	-	33,015
			Other		15,890	-	15,890
			Interest and Investment Income		14,605	10,951	25,556
			Other Revenue		7,248	-	7,248
			Transfers		8,432	( 8,432)	-
			Total General Revenues and Transfers		422,063	2,647	424,710
			Change in Net Position		127,953	28,143	156,096
			Net Position - Beginning, restated		3,790,218	1,428,556	5,218,774
			Net Position - Ending		$ 3,918,171	$ 1,456,699	$ 5,374,870

The notes to the financial statements are an integral part of this statement.

CITY OF SCOTTSDALE, ARIZONA

Balance Sheet

Governmental Funds

30 June 2020 (in thousands)


	General	General Obligation Bond Debt Service	General CIP Construction Capital Projects	Total Nonmajor Governmental Funds	Total Governmental Funds
ASSETS
Cash and Investments	$ 134,033	$ 686	$ 46,765	$ 159,455	$ 340,939
Cash with Fiscal Agent	-	51,519	-	35,515	87,034
Receivable (net of allowance for uncollectibles)
Interest	773	-	152	366	1,291
Privilege Tax	13,561	-	-	7,741	21,302
Transient Occupancy Tax	-	-	-	881	881
Property Tax	1,093	1,111	-	126	2,330
State Shared Sales Tax	1,411	-	-	-	1,411
Franchise Fee	2,879	-	-	48	2,927
Court Receivable	10,764	-	-	-	10,764
Library Receivable	154	-	-	-	154
Highway User Tax	-	-	-	1,302	1,302
Auto Lieu Tax	519	-	-	-	519
Intergovernmental	-	-	-	18,336	18,336
Grants	-	-	-	3,654	3,654
Leases	25,713	-	-	2,263	27,976
Miscellaneous	2,601	-	5,332	4,068	12,001
Due from Other Funds	433	-	-	-	433
Supplies Inventory	278	-	-	-	278
Total Assets	$ 194,212	$ 53,316	$ 52,249	$ 233,755	$ 533,532

(continued)
LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES (DEFICITS)
Liabilities
Accounts Payable	$ 3,563	$ -	$ 1,343	$ 13,421	$ 18,327
Accrued Payroll and Benefits	6,176	-	5	357	6,538
Due to Other Funds	-	-	-	433	433
Matured Bond Interest Payable	18	9,004	-	4,915	13,937
Matured Bonds Payable	1,247	42,515	-	24,067	67,829
Unearned Revenue
Intergovernmental	-	-	-	21,084	21,084
Other	1,133	-	2	760	1,895
Due to Other Governments	4,840	-	-	2	4,842
Guaranty and Other Deposits	2,586	-	-	5	2,591
Other	3,385	-	-	69	3,454
Total Liabilities	22,948	51,519	1,350	65,113	140,930

Deferred Inflows of Resources
Unavailable Revenues	9,630	755	3,617	21,996	35,998
Leases	24,966	-	-	3,689	28,655
Total Deferred Inflows of Resources	34,596	755	3,617	25,685	64,653
Total Liabilities and Deferred Inflows of Resources	57,544	52,274	4,967	90,798	205,583

Fund Balances (Deficits)
Nonspendable	278	-	-	555	833
Restricted	-	1,042	43	132,339	133,424
Committed	-	-	47,239	20,464	67,703
Unassigned	136,390	-	-	( 10,401)	125,989
Total Fund Balances (Deficits)	136,668	1,042	47,282	142,957	327,949
Total Liabilities, Deferred Inflows of Resources, and Fund Balances (Deficits)	$ 194,212	$ 53,316	$ 52,249	$ 233,755	$ 533,532

The notes to the financial statements are an integral part of this statement.

CITY OF SCOTTSDALE, ARIZONA

Statement of Revenues, Expenditures, and Changes in Fund Balances

Governmental Funds

For the Fiscal Year Ended 30 June 2020 (in thousands)


	General	General Obligation Bond Debt Service	General CIP Construction Capital Projects	Total Nonmajor Governmental Funds	Total Governmental Funds
REVENUES
Taxes - Local
Property	$ 32,159	$ 32,556	$ -	$ 3,196	$ 67,911
Transaction Privilege	135,017	-	-	77,353	212,370
Transient Occupancy	-	-	-	18,793	18,793
Light and Power Franchise	7,994	-	-	237	8,231
Cable TV Franchise	5,445	-	-	-	5,445
Salt River Project In-Lieu	216	-	-	-	216
Other Taxes	4,177	-	-	-	4,177
Taxes - Intergovernmental
State Shared Sales	26,395	-	-	-	26,395
State Revenue Sharing	33,015	-	-	-	33,015
Auto Lieu Tax	10,838	-	-	-	10,838
Highway User Tax	-	-	-	16,870	16,870
Local Transportation Assistance Fund	-	-	-	642	642
Business and Liquor Licenses	1,814	-	-	55	1,869
Charges for Current Services
Building and Related Permits	18,518	-	50	11	18,579
Recreation Fees	3,184	-	-	1,969	5,153
WestWorld Equestrian Facility Fees	4,385	-	-	-	4,385
Fire Fees	1,892	-	-	-	1,892
Fines, Fees, and Forfeitures
Court	3,535	-	-	140	3,675
Parking	257	-	-	-	257
Photo Radar	2,683	-	-	-	2,683
Court Enhancement	-	-	-	1,786	1,786
Library	313	-	-	-	313
Police	-	-	-	117	117
Property Rental	2,550	-	-	1,481	4,031
Interest Earnings	5,783	-	613	2,199	8,595
Net Increase/(Decrease) in the Fair Value of Investments	6,017	-	-	( 7)	6,010
Intergovernmental
Federal Grants	-	-	-	27,441	27,441
State Grants	-	-	-	258	258
Miscellaneous	4,395	-	-	15,756	20,151
Developer Contributions	-	-	20	1,108	1,128
Streetlight and Services Districts	-	-	-	617	617
Contributions and Donations	1	-	-	9,068	9,069
Reimbursements from Outside Sources	1,806	-	-	387	2,193
Indirect Costs	7,183	-	-	431	7,614
Other	678	-	2	57	737
Total Revenues	$ 320,250	$ 32,556	$ 685	$ 179,965	$ 533,456

(continued)
EXPENDITURES
Current
General Government
Mayor and City Council	$ 770	$ -	$ -	$ 12	$ 782
City Clerk	1,163	-	-	-	1,163
City Attorney	6,826	-	-	-	6,826
City Auditor	1,049	-	-	-	1,049
City Court	4,913	-	-	1,057	5,970
City Manager	3,961	-	-	570	4,531
City Treasurer	9,536	-	-	178	9,714
Public Works	20,329	-	-	24,053	44,382
Community and Economic Development	20,466	-	-	13,965	34,431
Public Safety	136,834	-	-	20,723	157,557
Community Services	39,956	-	-	12,968	52,924
Administrative Services	14,727	-	-	-	14,727
Streetlight and Services Districts	-	-	-	555	555
Debt Service
Principal	3,220	42,515	-	24,341	70,076
Interest and Fiscal Charges	331	18,015	-	9,508	27,854
Payment to Refunded Bonds Escrow Agent	-	6,983	-	-	6,983
Bond Issuance Costs	-	33	-	475	508
Capital Outlay	-	-	12,795	67,214	80,009
Total Expenditures	264,081	67,546	12,795	175,619	520,041

Excess (Deficiency) of Revenues over (under) Expenditures	56,169	( 34,990)	( 12,110)	4,346	13,415

OTHER FINANCING SOURCES (USES)
Transfers In	11,347	34,638	17,759	55,380	119,124
Transfers Out	( 29,390)	-	( 654)	( 80,481)	( 110,525)
Financing of Leases	1,025	-	-	-	1,025
Sale of General Capital Assets	149	-	-	-	149
Issuance of Refunding Bonds	-	-	-	2,563	2,563
Issuance of Long-Term Capital-Related Debt	-	-	-	42,550	42,550
Premium on Long-Term Debt Issued	-	-	-	1,323	1,323
Payment to Refunded Bonds Escrow Agent	-	-	-	( 2,563)	( 2,563)
Total Other Financing Sources (Uses)	( 16,869)	34,638	17,105	18,772	53,646

Net Change in Fund Balances	39,300	( 352)	4,995	23,118	67,061

Fund Balances - Beginning	97,368	1,394	42,287	119,839	260,888
Fund Balances - Ending	$ 136,668	$ 1,042	$ 47,282	$ 142,957	$ 327,949

The notes to the financial statements are an integral part of this statement.

CITY OF SCOTTSDALE, ARIZONA

Statement of Fund Net Position

Proprietary Funds


30 June 2020 (in thousands)


	Water and Sewer Utility	Airport	Solid Waste	Total	Governmental Activities - Internal Service Funds
ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
Assets
Current Assets
Cash and Investments	$ 220,223	$ 6,933	$ 6,908	$ 234,064	$57,066
Receivables (net of allowance for uncollectibles)
Privilege Tax	-	15	-	15	-
Charges for Services	18,178	-	2,378	20,556	-
Intergovernmental	-	94	-	94	-
Leases	-	812	-	812	-
Interest	884	30	46	960	-
Due from Other Funds	-	-	-	-
Miscellaneous	2,290	397	-	2,687	347
Supplies Inventory	-	-	-	-	1,187
Restricted Cash, Cash Equivalents, and Investments
Cash with Fiscal Agent	26,517	1,268	-	27,785	-
Customer Advances and Deposits	1,003	105	-	1,108	-
Prepaid Items	1,291	-	-	1,291	-
Other Restricted Items
Joint Venture Construction Deposits	5,103	-	-	5,103	-
Total Current Assets	275,489	9,654	9,332	294,475	58,600

Noncurrent Assets
Long-Term Receivables	1,892	24,074	-	25,966	-
Equity in Joint Ventures	85,222	5	52	85,279	2
Pollution Remediation Recoveries	49,836	-	-	49,836	-
Restricted Cash, Cash Equivalents, and Investments
Advanced Construction Payments	3,156	-	-	3,156	-
Advanced Lease Payments	-	1,167	-	1,167	-
Water and Sewer System Replacement	42,933	-	-	42,933	-
Revenue Bond Reserve	4,692	-	-	4,692	-

Capital Assets
Land	39,861	9,564	1,111	50,536	-
Water Rights	87,171	-	-	87,171	-
Water System	1,350,524	-	-	1,350,524	-
Sewer System	660,691	-	-	660,691	-
Buildings and Improvements	-	66,588	6,589	73,177	14,765
Motor Vehicles	-	1,151	-	1,151	93,155
Machinery and Equipment	7,127	813	742	8,682	5,571
Furniture and Fixtures	1,264	216	95	1,575	-
Construction in Progress	27,465	2,716	205	30,386	1,174
Less Accumulated Depreciation	( 840,398)	( 13,052)	( 3,792)	( 857,242)	(52,171)
Total Capital Assets (net of accumulated depreciation)	1,333,705	67,996	4,950	1,406,651	62,494
Total Noncurrent Assets	1,521,436	93,242	5,002	1,619,680	62,496

Total Assets	1,796,925	102,896	14,334	1,914,155	121,096

Deferred Outflows of Resources
Deferred Amounts on Refundings	7,932	-	-	7,932	-
Pension-Related Amounts	2,509	155	760	3,424	546
Total Deferred Outflows of Resources	$ 10,441	$ 155	$ 760	$ 11,356	$546


	Water and Sewer Utility	Airport	Solid Waste	Total	Governmental Activities - Internal Service Funds
LIABILITIES AND DEFERRED INFLOWS OF RESOURCES
Liabilities
Current Liabilities
Accounts Payable	$ 14,842	$ 684	$ 506	$ 16,032	$3,505
Accrued Payroll and Benefits	644	40	209	893	133
Accrued Compensated Absences - Current	-	-	-	-	1
Accrued Compensated Absences - Due within one year	1,299	104	343	1,746	265
Customer Advances and Deposits	1,003	105	-	1,108	-
Interest Payable	6,629	453	-	7,082	-
Matured Bonds and Other Payables	19,888	815	-	20,703	-
Bonds Payable and Other Payables - Due within one year	20,918	855	-	21,773	7,864
Other Liabilities	-	-	-	-	4
Total Current Liabilities	65,223	3,056	1,058	69,337	11,772

Noncurrent Liabilities
Accrued Compensated Absences - Due in more than one year	1,589	156	424	2,169	276
Advanced Construction Payments	3,156	-	-	3,156	-
Advanced Lease Payments	-	1,167	-	1,167	-
Net Pension Liabilities	22,638	1,411	7,140	31,189	5,101
Bonds, Loans, and Other Payables - Due in more than one year	268,775	21,852	-	290,627	14,108
Pollution Remediation Obligation	49,836	-	-	49,836	-
Total Noncurrent Liabilities	345,994	24,586	7,564	378,144	19,485

Total Liabilities	411,217	27,642	8,622	447,481	31,257

Deferred Inflows of Resources
Pension-Related Amounts	1,565	98	493	2,156	353
Leases	-	24,394	-	24,394	-
Total Deferred Inflows of Resources	1,565	24,492	493	26,550	353

NET POSITION
Net Investment in Capital Assets	1,051,944	45,289	4,950	1,102,183	62,494

Restricted for Water and Sewer System Replacement	42,933	-	-	42,933	-
Restricted for Debt Service	4,692	-	-	4,692	-
Restricted for Joint Venture Construction Deposits	5,103	-	-	5,103	-
Unrestricted	289,912	5,628	1,029	296,569	27,538
Total Net Position	$ 1,394,584	$ 50,917	$ 5,979	$ 1,451,480	$90,032

The notes to the financial statements are an integral part of this statement.

CITY OF SCOTTSDALE, ARIZONA

Statement of Revenues, Expenses, and Changes in Fund Net Position

Proprietary Funds


For the Fiscal Year Ended 30 June 2020 (in thousands)


	Water and Sewer Utility	Airport	Solid Waste	Total	Governmental Activities - Internal Service Funds
OPERATING REVENUES
Charges for Sales and Services
Water Service Fees	$ 105,652	$ -	$ -	$ 105,652	$-
Sewer Service Fees	41,351	-	-	41,351	-
Proprietary - Non-potable water fees	13,775	-	-	13,775	-
Solid Waste Fees	-	-	22,650	22,650	-
Airport Fees	-	5,834	-	5,834	-
Other Services	-	-	-	-	69,750
Other	2,614	17	-	2,631	-
Total Operating Revenues	163,392	5,851	22,650	191,893	69,750

OPERATING EXPENSES
Costs for Sales and Services
Water Operations	58,723	-	-	58,723	-
Sewer Operations	34,441	-	-	34,441	-
Solid Waste Operations	-	-	21,883	21,883	-
Airport Operations	-	2,629	-	2,629	-
Other Services	-	-	-	-	55,447
Indirect Costs	5,385	561	1,669	7,615	-
Depreciation	53,239	2,662	313	56,214	9,155
Total Operating Expenses	151,788	5,852	23,865	181,505	64,602

Operating Income (Loss)	11,604	( 1)	( 1,215)	10,388	5,148

NON-OPERATING REVENUES (EXPENSES)
Transaction Privilege Tax	-	128	-	128	-
Property Tax	-	-	-	-	252
Investment Income	10,347	341	263	10,951	-
Interest Expense	( 11,713)	( 824)	-	( 12,537)	-
Gain (Loss) on Sale of Capital Assets	( 39)	( 109)	-	( 148)	463
Net Non-Operating Revenue (Expenses)	( 1,405)	( 464)	263	( 1,606)	715

Income(Loss) Before Contributions and Transfers	10,199	( 465)	( 952)	8,782	5,863

Capital Contributions	25,974	657	-	26,631	310
Transfers In	-	-	-	-	87
Transfers Out	( 8,432)	-	-	( 8,432)	(254)

Change in Net Position	27,741	192	( 952)	26,981	6,006

Total Net Position - Beginning	1,366,843	50,725	6,931	1,424,499	84,026

Total Net Position - Ending	$ 1,394,584	$ 50,917	$ 5,979	$ 1,451,480	$90,032

The notes to the financial statements are an integral part of this statement.

CITY OF SCOTTSDALE, ARIZONA

Statement of Cash Flows

Proprietary Funds

For the Fiscal Year Ended 30 June 2020 (in thousands)


	Water and Sewer Utility	Airport	Solid Waste	Total	Governmental Activities - Internal Service Funds
Cash Flows from Operating Activities
Cash Received from Customers	$ 160,130	$ 5,272	$ 22,721	$ 188,123	$ 67,467
Cash Payments to Suppliers for Goods/Services	( 62,845)	( 1,752)	( 15,339)	( 79,936)	( 50,961)
Cash Payments to Employees for Services	( 25,461)	( 1,411)	( 7,899)	( 34,771)	( 5,830)
Other Cash Receipts	2,589	17	-	2,606	2,202
Net Cash Provided by (Used for) Operating Activities	74,413	2,126	( 517)	76,022	12,878

Cash Flows from Non-Capital Financing Activities
Financing Activities
Property Tax	-	-	-	-	252
Transaction Privilege Tax	-	128	-	128	-
Transfers In	-	-	-	-	87
Transfers Out	( 8,432)	-	-	( 8,432)	( 254)
Net Cash Provided by (Used for) Non-Capital Financing Activities	( 8,432)	128	-	( 8,304)	85

Cash Flows from Capital and Related Financing Activities
Capital Contributions from:
Water and Sewer Development Fees	7,936	-	-	7,936	-
Capital Grants	-	1,545	-	1,545	-
Acquisition and Construction of Property and Equipment	( 40,810)	( 3,440)	( 606)	( 44,856)	( 10,659)
Water and Sewer Development Fee Credit Agreements	( 159)	-	-	( 159)	-
Principal Payments on Capital Debt and Other Payables	( 18,818)	( 775)	-	( 19,593)	-
Interest Paid on Capital Debt	( 13,733)	( 926)	-	( 14,659)	-
Investment in Joint Venture	( 917)	-	-	( 917)	-
Sale of Capital Assets	-	-	-	-	833
Net Cash Used for Capital and Related Financing Activities	( 66,501)	( 3,596)	( 606)	( 70,703)	( 9,826)

Cash Flows from Investing Activities
Income Received on Investments	10,644	350	271	11,265	-
Net Cash Provided by Investing Activities	10,644	350	271	11,265	-

Net Increase (Decrease) in Cash and Cash Equivalents	10,124	( 992)	( 852)	8,280	3,137

Cash and Cash Equivalents at Beginning of Year	288,400	10,465	7,760	306,625	53,929

Cash and Cash Equivalents at End of Year	$ 298,524	$ 9,473	$ 6,908	$ 314,905	$ 57,066

The notes to the financial statements are an integral part of this statement.

CITY OF SCOTTSDALE, ARIZONA

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

FOR THE FISCAL YEAR ENDING 30 JUNE 2020


Federal Grantor Agency/Pass-Through Grantor/ Program Title	Federal CFDA Number	Pass-Through Grantor (See Notes)	Federal Grant / Pass-Through Number	FY 19/20 Expenditures		Payments to Subrecipients		Total FY 19/20 Expenditures

Department of Agriculture

Forest Service: Cooperative Forestry Assistance	10.664	AFOA	TREE 16-107	4,000		-		4,000
Total Department of Agriculture				$ 4,000		$ -		$ 4,000

Department of Housing and Urban Development

CDBG - Entitlement Grants Cluster:
Assistant Secretary for Community Planning and Development: Community Development Block Grants/Entitlement Grants	14.218	N/A	B-17-MC-04-0503	58,802		1,970		60,772
Assistant Secretary for Community Planning and Development: Community Development Block Grants/Entitlement Grants	14.218	N/A	B-18-MC-04-0503	393,636		86,344		479,980
Assistant Secretary for Community Planning and Development: Community Development Block Grants/Entitlement Grants	14.218	N/A	B-19-MC-04-0503	758,781		133,854		892,635
Total CDBG - Entitlement Grants Cluster:				1,211,219	-	222,168	-	1,433,387

Assistant Secretary for Community Planning and Development: Home Investment Partnerships Program	14.239	MCHC	M-16-DC-04-0227	5,289		-		5,289
Assistant Secretary for Community Planning and Development: Home Investment Partnerships Program	14.239	MCHC	M-17-DC-04-0227	13,873		173,756		187,629
Assistant Secretary for Community Planning and Development: Home Investment Partnerships Program	14.239	MCHC	M-18-DC-04-0227	418		-		418
				19,580	-	173,756	-	193,336
Housing Voucher Cluster:
Assistant Secretary for Public and Indian Housing: Section 8 Housing Choice Vouchers	14.871	N/A	AZ032AF	477,971		-		477,971
Assistant Secretary for Public and Indian Housing: Section 8 Housing Choice Vouchers	14.871	N/A	AZ032VO	5,397,418		-		5,397,418
Total Housing Voucher Cluster:				5,875,389	-	-	-	5,875,389

Assistant Secretary for Public and Indian Housing: Family Self-Sufficiency Program	14.896	N/A	AZ032FSH	11,776		-		11,776

Total Department of Housing and Urban Development				$ 7,117,964		$ 395,924		$ 7,513,888

Department of Justice

COVID-19 - OJP Bureau Of Justice Assistance: Coronavirus Emergency Supplemental Funding Program	16.034	N/A	2020-VD-BX-1666	90,837		-		90,837

Office of Justice Programs: Missing Children's Assistance	16.543	COP	2018-MC-FX-K029	7,189		-		7,189

Office of Justice Programs: Edward Byrne Memorial Justice Assistance Grant Program	16.738	N/A	2017-DJ-BX-0023	3,981		-		3,981
Office of Justice Programs: Edward Byrne Memorial Justice Assistance Grant Program	16.738	N/A	2018-DJ-BX-0867	31,068		-		31,068
Office of Justice Programs: Edward Byrne Memorial Justice Assistance Grant Program	16.738	N/A	2019-DJ-BX-0884	2,588		-		2,588
				37,637	-	-	-	37,637
OJP Bureau Of Justice Assistance: DNA Backlog Reduction Program	16.741	N/A	2017-DN-BX-0131	38,532		-		38,532

OJP Bureau Of Justice Assistance: Paul Coverdell Forensic Sciences Improvement Grant Program	16.742	ACJC	CV 18-19-004	6,302		-		6,302

Total Department of Justice				$ 180,497		$ -		$ 180,497

Department of Transportation

Federal Aviation Administration: Airport Improvement Program	20.106	N/A	3-04-0032-036-2018	120,962		-		120,962
Federal Aviation Administration: Airport Improvement Program	20.106	N/A	3-04-0032-037-2019	413,240		-		413,240
Federal Aviation Administration: Airport Improvement Program	20.106	N/A	3-04-0032-038-2020	93,661		-		93,661
COVID-19 - Federal Aviation Administration: Airport Improvement Program	20.106	N/A	3-04-0032-039-2020	157,000		-		157,000
				784,863	-	-	-	784,863
Highway Planning and Construction Cluster:
Federal Highway Administration: Highway Planning and Construction	20.205	ADOT	HSIP-SCT-0(217)D	1,173,281		-		1,173,281
Total Highway Planning and Construction Cluster:				1,173,281	-	-	-	1,173,281

Department of Transportation (cont'd)

Federal Transit Cluster:
Federal Transit Administration: Federal Transit Formula Grants (Urbanized Area Formula Program)	20.507	COP	AZ-2019-014	119,846		-		119,846
Federal Transit Administration: Federal Transit Formula Grants (Urbanized Area Formula Program)	20.507	COP	AZ-2020-008	174,084		-		174,084
Federal Transit Administration: Federal Transit Formula Grants (Urbanized Area Formula Program)	20.507	COP	AZ-90-X136	2,164		-		2,164
COVID-19 - Federal Transit Administration: Federal Transit Formula Grants (Urbanized Area Formula Program)	20.507	COP	AZ-2020-015-00	988,426		-		988,426
Total Federal Transit Cluster:				1,284,520	-	-	-	1,284,520

Highway Safety Cluster:
National Highway Traffic Safety Administration: State and Community Highway Safety	20.600	GOHS	2019-AI-010	11,284		-		11,284
National Highway Traffic Safety Administration: State and Community Highway Safety	20.600	GOHS	2020-PTS-056	61,719		-		61,719
National Highway Traffic Safety Administration: National Priority Safety Programs	20.616	GOHS	2019-405d-037	47,118		-		47,118
National Highway Traffic Safety Administration: National Priority Safety Programs	20.616	GOHS	2019-405h-023	28,178		-		28,178
National Highway Traffic Safety Administration: National Priority Safety Programs	20.616	GOHS	2020-405d-038	119,511		-		119,511
National Highway Traffic Safety Administration: National Priority Safety Programs	20.616	GOHS	2020-405h-022	21,849		-		21,849
Total Highway Safety Cluster:				289,659		-		289,659

Total Department of Transportation				$ 3,532,323		$ -		$ 3,532,323

Department of the Treasury

Department of the Treasury: Equitable Sharing Program	21.016	MCACAAR	N/A	807,850		-		807,850

COVID-19 - Departmental Offices: Coronavirus Relief Fund	21.019	AGOV	ERMT-20-079	17,238,644		-		17,238,644

Total Department of the Treasury				$ 18,046,494		$ -		$ 18,046,494

Institute of Museum and Library Services

Grants to States	45.310	ASTA	2019-0010-0-R	3,274		-		3,274
Grants to States	45.310	ASTA	2019-0260-9	9,851		-		9,851
				13,125		-		13,125

National Leadership Grants	45.312	ASU	LG-95-17-0158-17	1,710		-		1,710

Total Institute of Museum and Library Services				$ 14,835		$ -		$ 14,835

Department of Homeland Security

COVID-19 - Federal Emergency Management Agency: Disaster Grants - Public Assistance (Presidentially Declared Disasters)	97.036	N/A	DR-4524	238,542		-		238,542

Federal Emergency Management Agency: Assistance to Firefighters Grant	97.044	COM	EMW-2017-FR-00143	31,968		-		31,968

Federal Emergency Management Agency: Homeland Security Grant Program (HSGP)	97.067	AZDOHS	180818-01	15,245		-		15,245
Federal Emergency Management Agency: Homeland Security Grant Program (HSGP)	97.067	AZDOHS	180819-01	1,713		-		1,713
Federal Emergency Management Agency: Homeland Security Grant Program (HSGP)	97.067	AZDOHS	180819-02	9,951		-		9,951
Federal Emergency Management Agency: Homeland Security Grant Program (HSGP)	97.067	AZDOHS	190212-01	10,000		-		10,000
Federal Emergency Management Agency: Homeland Security Grant Program (HSGP)	97.067	AZDOHS	190819-02	33,093		-		33,093
Federal Emergency Management Agency: Homeland Security Grant Program (HSGP)	97.067	AZDOHS	190820-01	26,087		-		26,087
Federal Emergency Management Agency: Homeland Security Grant Program (HSGP)	97.067	AZDOHS	190820-02	780		-		780
				96,869	-	-	-	96,869
Department of Homeland Security (cont'd)

Federal Emergency Management Agency: Staffing for Adequate Fire and Emergency Response (SAFER)	97.083	N/A	EMW-2017-FH-00439	328,474		-		328,474
Federal Emergency Management Agency: Staffing for Adequate Fire and Emergency Response (SAFER)	97.083	N/A	EMW-2018-FH-00238	184,080		-		184,080
				512,554		-		512,554

Total Department of Homeland Security				$ 879,933		$ -		$ 879,933

TOTAL EXPENDITURES OF FEDERAL AWARDS				$ 29,776,046		$ 395,924		$ 30,171,970

(See Notes to Schedule of Expenditures of Federal Awards)


ACJC		Arizona Criminal Justice Commission
ADOT		Arizona Department of Transportation
AFOA		Arizona Office of the State Forester
AGOV		Arizona Governor's Office
ASTA		Arizona Secretary of State
ASU		Arizona State University
AZDOHS		Arizona Department of Homeland Security
COP		City of Phoenix
COM		City of Maricopa
GOHS		Governor's Office of Highway Safety
MCACAAR		Maricopa County Arizona, County Attorney's Asset Recovery
MCHC		Maricopa County Home Consortium